Customs office obligations: Authorisation of standard simplified declaration.

General Data


Customs office obligations: Authorisation of standard simplified declaration.

Type of procedure





Tax agency procedure to grant authorisation to operators to declare using a simplified declaration.

Responsible body

National Tax Administration Agency

General information on the procedure

Start method

interested party

Applicant: Company

Place of presentation

  • Online


In accordance with the information in Annex A of Delegated Regulation (EU) 2015/2446.

Procedure/service stages

  • Start: Presentation of the request

  • Procedure: Verification of compliance with the requirements for obtaining the corresponding authorisation

  • End: Ruling from the competent body to concede or deny the requested authorisation.

Resolution deadline

120 calendar days

Resolution body

National Tax Administration Agency


Economic-Administrative Appeal: Period: One month from the day after notification of the ruling to be appealed or on which the previous procedure or appeal is understood to have been resolved. To be addressed to the administrative body which issued the ruling to be appealed.

Appeal: Period: One month. Voluntarily, to the office issuing the administrative ruling to be appealed, indicating that no economic-administrative claim has been lodged against it.

Information concerning electronic procedure

Identification system

Electronic ID, Electronic certificate, PIN number

Interactivity level

Level 4: Electronic processing


Normativa Básica

Código Aduanero y disposiciones de aplicación del Código Aduanero